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It describes a 2009 legislative proposal targeting low- and middle-income families and foster children, including credit amounts for private school attendance or transportation to public schools. The report addresses common objections, compares existing tax credit programs, and presents data showing rapid growth in total tax credit use from 1998 to 2007.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/expanding-choice-tax-credits-and-educational-access-in-montana/584399/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/expanding-choice-tax-credits-and-educational-access-in-montana/584399.png","ImageObject",300,407,{"name":92,"@type":93},"WPS_1786070896","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-03","2026-10-15",true,{"@type":102,"interactionType":103,"userInteractionCount":24},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What problem does the report address regarding educational access in Montana?","Question",{"text":112,"@type":113},"The report focuses on expanding educational opportunities by using school choice and education tax credits to make previously unaffordable options accessible to more families and students.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How would the proposed tax credit program work under the 2009 bill?",{"text":117,"@type":113},"Taxpayers would receive income tax reductions for donating to scholarship funds, and scholarships would be used for attendance at accredited private schools or for transportation to public schools outside the student’s district.",{"name":119,"@type":110,"acceptedAnswer":120},"What evidence does the report provide about the use of tax credits over time?",{"text":121,"@type":113},"It presents quantitative evidence that the use of tax credits grew substantially from 1998 to 2007, with a total exceeding $160 million, while representing a relatively small share of total taxes due.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},584399,1792441588,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":24,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145,"preview_page_count":4},549768072016,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Expanding ChoiCE  \nTax CrEdiTSand EduCaTional  \naCCESS in MonTana  \nWritten by dick M. Carpenter ii, ph. d. and John K. ross  \nMarch 2009  \na rEporT bY  \nThE inSTiTuTE for JuSTiCE  \nExpanding ChoiCE  \nExpanding Choice: Tax Credits and Educational access in Montana  \nSchool choice enjoys strong support among Montana residents, and of choice options, tax credits enjoy the greatest level of popularity.1 Such programs grant tax credits to taxpayers who donate to nonprofit organizations that give scholarships to students. These scholarships may then be used at both public and private (including religious) schools thereby putting previously unaffordable educational options in reach. Tax credit scholarships, like other forms of school choice, allow parents, particularly low-and middle-income families, to choose from abroader array of pre-K through 12 schooling options than currently exist.  \nIn February 2009,2 a bill was introduced in the State Legislature to do just that for Montana’s low-and middle-income families (income of up to $58,830 for a family of four3) as well as for foster children—some of Montana’s most vulnerable citizens. The new education tax credit program would reduce income taxes for individuals and corporations that donate to scholarship funds. The scholarships would provide an average of $2,000 per student for attendance atan accredited private school or $500 for transportation to public schools outside of the student’s district.4  \nOpposition to education tax credits traditionally is motivated by concerns that such measures are “risky” or “unprecedented” public policy.5 As this report shows, however, using tax credits to enhance worthy causes—such as education—is a well-established and sound practice. Indeed, Montana policymakers already use tax credits to help low-income and other potentially vulnerable residents. These include credits for the mortgage or rent payments of low-income, elderly Montanans; for providing shelter to victims of domestic abuse; or for care of elderly family members or children with developmental disabilities, among others.  \n Expanding ChoiCE   \nInsTITuTe for JusTIce  \n2  \nFurther, at least three existing credits allow taxpayers to contribute to private and religious institutions that provide valuable social services. The first of these is the college contribution credit, which rewards donations to the endowments of both public universities and private colleges. The second is the Dependent care Assistance credit, which eases the tax burden on employers that provide for the day care of employees’dependents. Finally, the Qualified endowment credit encourages taxpayer donations to 501(c)(3) charitable organizations, which provide a multitude of services to the community, including scholarships  \nAs this report shows   using tAx credits to enhAnce worthy cAuses—such As educAtion—is A wellestAblished And sound prActice.  \nfor students to attend the school of their choice, either public or private, atthe primary, secondary and post-secondary levels.  \nThese, along with 30 other credits, represent important investments in the social and economic life of Montana citizens. The credits are popular with taxpayers as evidenced by their use. As Table 1 indicates, these credits totaled more than $160 million between 1998 and 2007,6 and as Figure 1 shows, the use of tax credits has grown substantially over the years. Despite their growth, however, the $160 million total still accounted for only 2.4 percent of total taxes due to Montana.7 The revenue foregone by the state was therefore quite small. The money was not lost to the  \nstate, however, as itwas dedicated to endeavors that served the social and economic needs and interests of Montana citizens.  \n Expanding ChoiCE   \nInsTITuTe for JusTIce  \n3  \nTable 1: Value of Montana Tax Credits, 1998-20078  \n1998 Individual  \nCorporate  \nSubtotal  \n1999 Individual  \nCorporate  \nSubtotal 2000 Individual  \nCorporate  \nSubtotal 2001 Individual  \nCorporate  \nS","cbCaipj4qIrvYeKL","https://ap.wps.com/l/cbCaipj4qIrvYeKL","pdf",840144,18,"English","# Introduction\n## School choice support and how tax credits work\n# 2009 Legislative proposal in Montana\n## Target groups and scholarship amounts\n# Public concerns and existing credit precedents\n# Evidence and financial impact\n## Table 1: Value of Montana Tax Credits, 1998-2007\n## Figure 1-2: Growth and tax share","[{\"question\":\"What problem does the report address regarding educational access in Montana?\",\"answer\":\"The report focuses on expanding educational opportunities by using school choice and education tax credits to make previously unaffordable options accessible to more families and students.\"},{\"question\":\"How would the proposed tax credit program work under the 2009 bill?\",\"answer\":\"Taxpayers would receive income tax reductions for donating to scholarship funds, and scholarships would be used for attendance at accredited private schools or for transportation to public schools outside the student’s district.\"},{\"question\":\"What evidence does the report provide about the use of tax credits over time?\",\"answer\":\"It presents quantitative evidence that the use of tax credits grew substantially from 1998 to 2007, with a total exceeding $160 million, while representing a relatively small share of total taxes due.\"}]","Expanding Choice - Tax Credits and Educational access in Montana | PDF",1792050894,45]